On August 23, 2019, the Ministry of Finance issued Circular 56/2019 / TT-BTC amending and supplementing a number of articles of Circular 49/2015 / TT-BTC regulating customs procedures for letters, packages and packages of export and import goods sent by designated postal services of enterprises and Circular 191/2015 / TT-BTC stipulating customs procedures for exported, imported and transited goods sent via International courier service. This Circular takes effect from October 15, 2019.
Accordingly, Circular 56/2019 / TT-BTC has the following new points:
Regarding customs declaration, the declarant shall declare electronically. In the case specified in Clause 12, Article 1 of Decree 59/2018 / ND-CP amending and supplementing Decree No. 08/2015 / ND-CP, customs declarants may choose to declare electronically or on sheet. paper customs declaration.
Based on the shipper’s shipping information on the CN22, CN23 declaration, E1QT postal number, records, documents of the Export and Import package, parcels, information provided by the goods owner to the Enterprise and the enterprise’s internal warning information about the discrepancy between the sender’s declaration of goods, the value of the goods and the actual goods and relevant documents (if any) to carry out grouping. goods.
For exported packages and packages, it is divided into two groups:
Group 1: package of exported goods and goods meeting conditions of customs value of under VND 5 million; be exempt from Export tax or subject to Export tax with a tax rate of 0%; Not on the list of items that require export license or specialized inspection.
Group 2: Packages and packages of exported goods not in group 1; packages of exported goods belong to group 1 but the goods owners or their owners request them to carry out customs procedures themselves; packages, packages of goods with internal warning information of the Enterprise; packages and packages of goods suspected of customs value.
For packages, the package of Imported goods is also divided into two groups.
Group 1: Packages and packages of Imported goods with customs value in the import duty-free norm and not belonging to the category of goods subject to Import license, specialized inspection.
Group 2: Packages and packages of Imported goods are not in group 1; packages of imported goods belong to group 1 but the goods owner or his / her authorized person requests the customs procedures by themselves; packages and packages of goods with internal warnings of enterprises; packages and packages of goods suspected of customs value.
In case of lack of information on the declaration CN22, CN23, the number of the E1QT mailing paper or electronic version to divide the group of goods and customs declaration, the enterprise will preview the package, package of goods in the area have surveillance cameras, under the supervision of customs officers. Enterprises shall divide groups and declare customs strictly according to the actual conditions of packages and packages of goods or customs offices shall handle violations in cases where packages or packages of goods are not allowed to be imported in accordance with law.
In case customs authorities detect customs declarations are declared in groups of packages and packages of goods in contravention of regulations, they shall be handled according to the provisions of law. The enterprise stores packages and parcels that are not divided into groups in accordance with regulations in separate areas and continues to carry out customs procedures for packages and parcels of goods in correctly divided groups. Customs offices shall carry out physical inspection of packages and parcels of goods in groups in contravention of regulations when carrying out procedures according to new customs declarations.
Therefore, Circular 56/2019 / TT-BTC guides in detail and amends and supplements a number of articles of Circular 49/2015 / TT-BTC and Circular 191/2015 / TT-BTC and classifies each commodity group. Export and import goods by express mail to create favorable conditions for enterprises to avoid difficulties and difficulties in the process of customs declaration.